1. Sold one machine for Rs. 50,000, the cost of which was Rs. 1,00,000 and the depreciation provided on it was Rs. 40,000.

2. Provided Rs. 1,80,000 as depreciation.

3. Sold investments at a profit of Rs. 20,000, which was credited to Capital Reserve.

4. Redeemed 30% of the Debentures @ 105.

5. Decided to value stock at cost, whereas previously the practice was to value stock at cost less 10%. The stock according to books on 31.12.2013 was Rs. 1,08,000. The stock on 31.12.2014 was correctly valued at Rs. 1,50,000, and

6. Decided to write of fixed assets costing Rs. 28,000 on which depreciation amounting to Rs. 20,000 has been provided. Prepare the Funds flow statement for the year 201 4

.3. A company engaged in production of dairy products wants to buy a new spray dryer to replace one which is having frequent breakdown. It received offers for two models of spray dryers S1 and S 2. Further details regarding these models are given below: